Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6
CASE ANALYSIS
Summary
Facts
The taxpayer sold a product known as “Mini Ciabette”, which was imported from Italy and described on its package as “Italian flat bread”. The issue was whether the product was GST-free as the supply of food or whether the product fell within s 38-3(c), being food “of a kind specified in” item 32 of clause 1 of the GST Act as a “food that is, or consists principally of , biscuits, cookies, crackers, pretzels, cones or wafers’.
Consideration
Trial Judge
At first instance the trial judge found that the product was a cracker and was taxable.
On Appeal